【摘要】：我國人口眾多,隨著改革開放等一系列戰(zhàn)略政策的實(shí)行我國國民經(jīng)濟(jì)持續(xù)發(fā)展人民生活水平不斷提高,滿足了溫飽后人民對食品營養(yǎng)健康的要求日益提高,乳制品以其豐富的營養(yǎng)和較高的性價(jià)比迅速贏得了消費(fèi)者的青睞,導(dǎo)致了我國乳制品市場空前擴(kuò)大。伊利集團(tuán)是我國乳制品行業(yè)中的領(lǐng)軍企業(yè),因此對其財(cái)務(wù)報(bào)表分析是十分必要的。本文在對國內(nèi)外研究現(xiàn)狀進(jìn)行梳理的基礎(chǔ)上,運(yùn)用哈佛分析框架理念,對伊利集團(tuán)財(cái)務(wù)報(bào)表進(jìn)行了深入的研究分析。在戰(zhàn)略分析層面,主要運(yùn)用SWOT分析法。研究發(fā)現(xiàn):伊利集團(tuán)在原材料、戰(zhàn)略格局、管理運(yùn)營和品牌方面具有一定優(yōu)勢;在奶源爭奪激烈、人才流失嚴(yán)重、產(chǎn)品個(gè)性化和專業(yè)化不夠突出方面存在劣勢;伊利集團(tuán)的戰(zhàn)略機(jī)會(huì)體現(xiàn)在廣闊的市場前景、穩(wěn)定的外部環(huán)境、新興的銷售渠道、優(yōu)化的產(chǎn)品結(jié)構(gòu);戰(zhàn)略威脅來自于市場監(jiān)管嚴(yán)厲、潛在進(jìn)入者的威脅、潛在替代品的可替代性。在會(huì)計(jì)分析層面,通過會(huì)計(jì)政策變更和會(huì)計(jì)信息質(zhì)量兩方面了解伊利集團(tuán)。在財(cái)務(wù)分析層面,通過成本費(fèi)用利潤率、銷售毛利率、凈資產(chǎn)收益率的計(jì)算得出企業(yè)盈利能力較強(qiáng)管理水平高;資產(chǎn)負(fù)債率、股東權(quán)益比率、流動(dòng)比率、速動(dòng)比率的分析,看出企業(yè)現(xiàn)階段償債能力較弱但未來會(huì)有所提高;應(yīng)收賬款周轉(zhuǎn)率、存貨周轉(zhuǎn)率、流動(dòng)資產(chǎn)周轉(zhuǎn)率和固定資產(chǎn)周轉(zhuǎn)率的變化說明伊利集團(tuán)營運(yùn)能力保持著較佳的實(shí)力水平;各增長比率的起伏反映出現(xiàn)階段伊利集團(tuán)現(xiàn)階段成長能力較為不穩(wěn)定,但前景廣闊。在前景分析方面,質(zhì)量水平良莠不齊、競爭者的沖擊、產(chǎn)品差異化不強(qiáng)是未來企業(yè)發(fā)展的風(fēng)險(xiǎn),需要管理者找出解決對策。通過哈佛分析框架發(fā)現(xiàn)伊利集團(tuán)盡管面臨嚴(yán)峻的市場競爭壓力,產(chǎn)品差異化不夠突出,企業(yè)短期償債能力較弱,成長能力不穩(wěn)定,產(chǎn)品質(zhì)量良莠不齊等問題,但總體來看企業(yè)發(fā)展良好,前景廣闊。
[Abstract]:China has a large population. With the implementation of a series of strategic policies, such as reform and opening up, the living standards of the people of our country are constantly improving with the sustained development of the national economy, which meets the increasing demands of the people for food nutrition and health after food and clothing. Dairy products with its rich nutrition and high performance and price ratio quickly won the favor of consumers, leading to the unprecedented expansion of the dairy market in China. Yili Group is a leading enterprise in dairy industry, so it is necessary to analyze its financial statements. Based on the research status at home and abroad, this paper analyzes the financial statements of Yili Group by using the concept of Harvard Analysis Framework. In the level of strategic analysis, the main use of SWOT analysis. The study found that Yili Group has certain advantages in raw materials, strategic pattern, management and operation and brand, and has disadvantages in the aspects of fierce competition for milk source, serious brain drain, insufficient individualization and specialization of products. Erie Group's strategic opportunities are reflected in broad market prospects, stable external environment, emerging sales channels, and optimized product structure; Strategic threats stem from tough market regulation, threats from potential entrants, and substitutability of potential alternatives. In the level of accounting analysis, through the accounting policy changes and accounting information quality two aspects to understand Yili Group. At the level of financial analysis, through the calculation of profit margin of cost and expense, gross profit rate of sales and return on net assets, it is concluded that the management level of enterprise profitability is high; The analysis of asset-liability ratio, stockholder's equity ratio, current ratio and quick ratio shows that the enterprise's solvency is weak at the present stage but will be improved in the future. The changes of accounts receivable turnover, inventory turnover, current assets turnover and fixed assets turnover indicate that the Erie Group's operating ability maintains a better level of strength. The fluctuation of the growth ratio reflects the emergence stage of Yili Group at this stage of the growth capacity is more unstable, but the prospects are broad. In the aspect of prospect analysis, the quality level is uneven, the competition's impact, the product differentiation is not strong is the future enterprise development risk, needs the manager to find out the solution countermeasure. Through the Harvard analysis framework, we find that although Yili Group is faced with severe market competition pressure, product differentiation is not prominent enough, the short-term solvency of enterprises is weak, the growth capacity is unstable, and the quality of products is uneven, and so on. But overall the enterprise develops well, the prospect is broad.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.82

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